{"id":2088,"date":"2019-01-18T16:31:47","date_gmt":"2019-01-18T07:31:47","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=2088"},"modified":"2025-09-23T17:51:58","modified_gmt":"2025-09-23T08:51:58","slug":"%e7%9f%ad%e6%9c%9f%e5%89%8d%e6%89%95%e8%b2%bb%e7%94%a8%e3%81%ae%e7%89%b9%e4%be%8b%e3%82%92%e5%88%a9%e7%94%a8%e3%81%97%e3%81%9f%e6%b6%88%e8%b2%bb%e7%a8%8e%e3%81%ae%e7%af%80%e7%a8%8e%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=2088","title":{"rendered":"\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u305f\u6d88\u8cbb\u7a0e\u306e\u7bc0\u7a0e\u65b9\u6cd5\u3068\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b"},"content":{"rendered":"<p><span><div class=\"sc_frame_wrap inline custom\">\n<div class=\"sc_frame \" style=\"border-color: #3aff3d; background-color: #e9ffe2; color: #333;\">\n<div class=\"sc_frame_text\"><span style=\"color: #000080;\"><strong>\u3053\u306e\u8a18\u4e8b\u306e\u5185\u5bb9\u306f\u30012026\u5e744\u6708\u73fe\u5728\u306e\u6700\u65b0\u306e\u7a0e\u5236\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/div>\n<\/div>\n<\/div>\n<\/span><\/p>\n<p>\u4e8b\u52d9\u6240\u7b49\u306e\u5bb6\u8cc3\u3084\u4fdd\u5b88\u70b9\u691c\u6599\u306a\u3069\u306e\u7d99\u7d9a\u7684\u306a\u5f79\u52d9\u63d0\u4f9b\u306b\u4fc2\u308b\u8cbb\u7528\u3092\u524d\u6255\u3044\u3057\u305f\u5834\u5408\u306f\u3001\u7fcc\u671f\u4ee5\u964d\u306e\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306f\u4f1a\u8a08\u4e0a\u300c\u524d\u6255\u8cbb\u7528\u300d\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3057\u3066\u7e70\u5ef6\u3079\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3082\u3001\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u91d1\u984d\u304c\u5f53\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3057\u304b\u3057\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u6642\u671f\u306b\u3064\u3044\u3066\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u7528\u3044\u308c\u3070\u3001\u7bc0\u7a0e\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/p>\n<p>\u4eca\u56de\u306f\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u305f\u6d88\u8cbb\u7a0e\u306e\u7bc0\u7a0e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u524d\u6255\u8cbb\u7528\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044<\/h2>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001<strong>\u8ab2\u7a0e\u4ed5\u5165\u308c\u306f\u539f\u5247\u3068\u3057\u3066\u300c\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u65e5\u300d\u306b\u8a08\u4e0a<\/strong>\u3059\u308b\u305f\u3081\u3001\u7d99\u7d9a\u7684\u306a\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u7d4c\u904e\u671f\u9593\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u8907\u6570\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u884c\u308f\u308c\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b<strong>\u300c\u524d\u6255\u8cbb\u7528\u300d<\/strong>\u3068\u3057\u3066\u7e70\u5ef6\u3079\u3066\u3001\u5bfe\u5fdc\u3059\u308b\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline blue\">\n<div class=\"sc_frame_title\">\u6570\u5024\u4f8b<\/div>\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u5f53\u793e\uff08\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\uff09\u306f\u00d701\u5e74\uff18\u6708\uff11\u65e5\u306b\uff11\u5e74\u5206\u306e\u99d0\u8eca\u5834\u4ee3120,000\u5186\u3092\u524d\u6255\u3044\u3057\u305f\u3002<\/strong><\/div>\n<\/div>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/\u30bf\u30a4\u30e0\u30c6\u30fc\u30d6\u30eb-1024x216.png\" alt=\"\u30bf\u30a4\u30e0\u30c6\u30fc\u30d6\u30eb\" width=\"649\" height=\"137\" class=\"aligncenter wp-image-2089\" srcset=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/\u30bf\u30a4\u30e0\u30c6\u30fc\u30d6\u30eb-1024x216.png 1024w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/\u30bf\u30a4\u30e0\u30c6\u30fc\u30d6\u30eb-300x63.png 300w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/\u30bf\u30a4\u30e0\u30c6\u30fc\u30d6\u30eb-768x162.png 768w\" sizes=\"auto, (max-width: 649px) 100vw, 649px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/-1-e1613840938257.png\" alt=\"\u5730\u4ee3\u5bb6\u8cc3\u306e\u524d\u6255\u306b\u4fc2\u308b\u4ed5\u8a33\" width=\"570\" height=\"263\" class=\"aligncenter wp-image-10149 size-full lazyload\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b<\/h2>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u5f53\u8ab2\u7a0e\u671f\u9593\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u304c\u3001<strong>\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u300d<\/strong>\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u306b\u304b\u304b\u308f\u3089\u305a\u524d\u6255\u8cbb\u7528\u3092\u305d\u306e\u652f\u51fa\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\uff08\u77ed\u671f\u524d\u6255\u8cbb\u7528\uff09<\/strong><br \/>\n\u524d\u6255\u8cbb\u7528\uff08\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u57fa\u3065\u304d\u7d99\u7d9a\u7684\u306b\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u3046\u3061\u5f53\u8a72\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306b\u304a\u3044\u3066\u3044\u307e\u3060\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5f79\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3092\u3044\u3046\u3002\uff09\u306b\u3064\u304d<strong>\u6240\u57fa\u901a37\uff0d30\u306e2\u53c8\u306f\u6cd5\u57fa\u901a2\uff0d2\uff0d14\u300a\u77ed\u671f\u524d\u6255\u8cbb\u7528\u300b\u306e\u53d6\u6271\u3044\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u524d\u6255\u8cbb\u7528\u306b\u4fc2\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306f\u3001\u305d\u306e\u652f\u51fa\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/strong><\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/11\/03.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff11\uff11\uff0d\uff13\uff0d\uff18<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff13\uff17\uff0d\uff13\uff10\u306e\uff12\u53ca\u3073\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff12\uff0d\uff12\uff0d\uff11\uff14\u306b\u304a\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\uff08\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\uff09<\/strong><br \/>\n\u30fb\u30fb\u30fb\uff08\u524d\u7565\uff09\u30fb\u30fb\u30fb<br \/>\n\u305d\u306e\u8005\u304c\u3001<strong>\u524d\u6255\u8cbb\u7528\u306e\u984d\u3067\u305d\u306e\u652f\u6255\u3063\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5f79\u52d9\u306b\u4fc2\u308b\u3082\u306e<\/strong>\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u652f\u6255\u3063\u305f\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u7d99\u7d9a\u3057\u3066\u305d\u306e\u652f\u6255\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/09.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff13\uff17\uff0d\uff13\uff10\u306e\uff12<\/a><\/div>\n<\/div>\n<\/blockquote>\n<blockquote>\n<p><strong>\uff08\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\uff09<\/strong><br \/>\n\u30fb\u30fb\u30fb\uff08\u524d\u7565\uff09\u30fb\u30fb\u30fb<br \/>\n\u6cd5\u4eba\u304c\u3001<strong>\u524d\u6255\u8cbb\u7528\u306e\u984d\u3067\u305d\u306e\u652f\u6255\u3063\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5f79\u52d9\u306b\u4fc2\u308b\u3082\u306e<\/strong>\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u652f\u6255\u3063\u305f\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u7d99\u7d9a\u3057\u3066\u305d\u306e\u652f\u6255\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_02_02.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff12\uff0d\uff12\uff0d\uff11\uff14<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<strong>\u652f\u6255\u3063\u305f\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u3082\u306e<\/strong>\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u652f\u6255\u984d\u306e\u5168\u984d\u3092\u305d\u306e\u652f\u6255\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline blue\">\n<div class=\"sc_frame_title\">\u6570\u5024\u4f8b<\/div>\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u5f53\u793e\uff08\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\uff09\u306f\u00d701\u5e74\uff18\u6708\uff11\u65e5\u306b\uff11\u5e74\u5206\u306e\u99d0\u8eca\u5834\u4ee3120,000\u5186\u3092\u524d\u6255\u3044\u3057\u305f\u3002<\/strong><\/div>\n<\/div>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/\u77ed\u671f\u771f\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33-300x144.png\" alt=\"\u77ed\u671f\u771f\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\" width=\"570\" height=\"274\" class=\"aligncenter wp-image-10154 lazyload\" data-srcset=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/\u77ed\u671f\u771f\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33-300x144.png 300w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/\u77ed\u671f\u771f\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33-1024x493.png 1024w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/\u77ed\u671f\u771f\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33-768x370.png 768w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/\u77ed\u671f\u771f\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33.png 1300w\" data-sizes=\"auto, (max-width: 570px) 100vw, 570px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2>\u6d88\u8cbb\u7a0e\u306e\u7bc0\u7a0e\u306b\u306a\u308b\u5834\u5408<\/h2>\n<p>\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3001\u5f53\u8ab2\u7a0e\u671f\u9593\u4e2d\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u305f\u65b9\u304c\u6709\u5229\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline orange\">\n<div class=\"sc_frame_title\">\u7bc0\u7a0e\u306b\u306a\u308b\u5834\u5408<\/div>\n<div class=\"sc_frame \">\n<ul>\n<li class=\"sc_frame_text\"><strong>\u7fcc\u671f\u304b\u3089\u7c21\u6613\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408<\/strong><\/li>\n<li><strong>\u7fcc\u671f\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408<\/strong><\/li>\n<li><strong>\u5f53\u671f\u306f\u5168\u984d\u63a7\u9664\u3067\u304d\u308b\u3051\u3069\u7fcc\u671f\u304b\u3089\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306e\u9069\u7528\u304c\u3042\u308a\u3001\u5171\u901a\u5bfe\u5fdc\u53c8\u306f\u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u3067\u533a\u5206\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u304d<\/strong><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3046\u3048\u3067\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5f79\u52d9\u63d0\u4f9b\u671f\u9593\u304c\uff11\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408<\/h3>\n<p>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u306f\u3001<strong>\u305d\u306e\u652f\u6255\u3063\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5f79\u52d9\u306b\u4fc2\u308b\u3082\u306e<\/strong>\u3057\u304b\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u671f\u9593\u304c\uff11\u5e74\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u539f\u5247\u3069\u304a\u308a\u300c\u524d\u6255\u8cbb\u7528\u300d\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3057\u3001\u7fcc\u671f\u4ee5\u5f8c\u306b\u7e70\u5ef6\u3079\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5f79\u52d9\u63d0\u4f9b\u306e\u5185\u5bb9\u304c\u7d99\u7d9a\u7684\u306a\u3082\u306e\u3067\u306a\u3044\u5834\u5408<\/h3>\n<p>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u306e\u306f\u3001<strong>\u4e00\u5b9a\u306e\u7d99\u7d9a\u7684\u306a\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u307f<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e8b\u52d9\u6240\u7b49\u306e\u5bb6\u8cc3\u3084\u4fdd\u967a\u6599\u3001\u5099\u54c1\u306e\u4fdd\u5b88\u70b9\u691c\u6599\u306a\u3069\u306e\u5f79\u52d9\u63d0\u4f9b\u304c\u7d99\u7d9a\u7684\u306b\u884c\u308f\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u300d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001<strong>\u6c7a\u7b97\u30fb\u7533\u544a\u6599\u3092\u542b\u3080\u7a0e\u7406\u58eb\u9867\u554f\u5831\u916c\u3084\u7fcc\u671f\u306b\u653e\u6620\u3055\u308c\u308b\u30c6\u30ec\u30d3\uff23\uff2d\u306e\u88fd\u4f5c\u8cbb\u306a\u3069\u306e\u5f79\u52d9\u63d0\u4f9b\u304c\u7d99\u7d9a\u7684\u3067\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u7d99\u7d9a\u7684\u3067\u306a\u304f\u3001\u3042\u308b\u7279\u5b9a\u306e\u6642\u671f\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u5f79\u52d9\u63d0\u4f9b\u306b\u4fc2\u308b\u5bfe\u4fa1\u3092\u524d\u6255\u3044\u3057\u305f\u5834\u5408\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u524d\u6255\u8cbb\u7528\u300d\u3067\u306f\u306a\u304f\u300c\u524d\u6255\u91d1\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u5165\u3068\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u8cbb\u7528\u306e\u5834\u5408<\/h3>\n<p>\u652f\u6255\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u53ce\u5165\u3068\u76f4\u63a5\u5bfe\u5fdc\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u8cbb\u7528\u306e\u5834\u5408\u306f\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u300d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff12\uff0d\uff12\uff0d\uff11\uff14\u306e\uff08\u6ce8\uff09\u66f8\u304d\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>(\u6ce8)\u3000\u4f8b\u3048\u3070\u501f\u5165\u91d1\u3092\u9810\u91d1\u3001\u6709\u4fa1\u8a3c\u5238\u7b49\u306b\u904b\u7528\u3059\u308b\u5834\u5408\u306e\u305d\u306e\u501f\u5165\u91d1\u306b\u4fc2\u308b\u652f\u6255\u5229\u5b50\u306e\u3088\u3046\u306b\u3001<strong>\u53ce\u76ca\u306e\u8a08\u4e0a\u3068\u5bfe\u5fdc\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u6bb5\u306e\u53d6\u6271\u3044\u306e\u9069\u7528\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/strong><\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_02_02.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff12\uff0d\uff12\uff0d\uff11\uff14<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u9810\u91d1\u3084\u6709\u4fa1\u8a3c\u5238\u306e\u904b\u7528\u306e\u305f\u3081\u306b\u501f\u308a\u5165\u308c\u305f\u501f\u5165\u91d1\u306b\u4fc2\u308b\u652f\u6255\u5229\u5b50\u306e\u3088\u3046\u306a\u53ce\u76ca\u3068\u5bfe\u5fdc\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u6642\u306b\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306b\u304a\u3044\u3066\u3082\u3001\u4f8b\u3048\u3070\u3001\u30a2\u30d1\u30fc\u30c8\u306e\u8ee2\u8cb8\u3092\u884c\u306a\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u304c\u53d7\u3051\u53d6\u3063\u305f\u300e\u53d7\u53d6\u5bb6\u8cc3\u300f\u306b\u5bfe\u5fdc\u3059\u308b\u300e\u652f\u6255\u5bb6\u8cc3\u300f\u306e\u3088\u3046\u306b\u3001<strong>\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u76f4\u63a5\u5bfe\u5fdc\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h3>\u524d\u6255\u8cbb\u7528\u306e\u91cd\u8981\u6027\u304c\u9ad8\u3044\u5834\u5408<\/h3>\n<p>\u305d\u3082\u305d\u3082\u3001\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u300d\u304c\u8a2d\u3051\u3089\u308c\u305f\u8da3\u65e8\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e<strong>\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u300d<\/strong>\u306b\u57fa\u3065\u304f\u7c21\u4fbf\u306a\u7d4c\u7406\u51e6\u7406\u306b\u914d\u616e\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e3\uff08\u6ce8\uff11\uff09\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u300d\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u4f01\u696d\u4f1a\u8a08\u306f\u3001\u5b9a\u3081\u3089\u308c\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u306b\u5f93\u3063\u3066\u6b63\u78ba\u306a\u8a08\u7b97\u3092\u884c\u3046\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u4f01\u696d\u4f1a\u8a08\u304c\u76ee\u7684\u3068\u3059\u308b\u3068\u3053\u308d\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5185\u5bb9\u3092\u660e\u3089\u304b\u306b\u3057\u3001\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u5224\u65ad\u3092\u8aa4\u3089\u305b\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u304b\u3089\u3001<strong>\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u6765\u306e\u53b3\u5bc6\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u3089\u306a\u3044\u3067\u4ed6\u306e\u7c21\u4fbf\u306a\u65b9\u6cd5\u306b\u3088\u308b\u3053\u3068\u3082\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\u306b\u5f93\u3063\u305f\u51e6\u7406\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3002<\/strong><\/p>\n<div 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f98<\/a>\uff09<\/p>\n<p>&nbsp;<\/p>\n<h2>\u95a2\u9023\u3059\u308b\u30a2\u30d7\u30ea\u306e\u554f\u984c<\/h2>\n<h3>\u6d88\u8cbb\u7a0e\u6cd5 \u7121\u6575\u306e\u4e00\u554f\u4e00\u7b54<\/h3>\n<table border=\"1\" style=\"width: 100%; border-collapse: collapse; border-color: #000000; border-style: solid; height: 59px;\">\n<tbody>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000; height: 10px; background-color: #bfe9ff;\">\u554f\u984c\u756a\u53f7<\/td>\n<td style=\"width: 79.3691%; border-color: #000000; height: 10px; background-color: #bfe9ff;\">\u30bf\u30a4\u30c8\u30eb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff19\uff18\uff14<\/td>\n<td style=\"width: 79.3691%; border-color: 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